The
social security law of the People's Republic of China was passed in October
2010 and is scheduled to come into force on July 1, 2011. "Social
insurance law" it is the law that our country first protects about every
citizen welfare, involve endowment, medical treatment, unemployed, inductrial
injury, birth 5 kinds of danger. At present, the development and reform of
social security in China are in a critical period, the promulgation of this law
is undoubtedly of great significance.

The
beverage report, which was born in Britain in 1942, aims to provide technical
design and policy advice for the British government to establish a
comprehensive social security system after the war. For more than half a
century, the report has influenced the social security construction and
development process of the whole world, which is called by the industry as the
cornerstone of the welfare state and the milestone of the construction of
modern social security system. Many of his ideas and methods still shine with
wisdom. It is of great reference value and significance to analyze the social
security law of China from the principles and viewpoints embodied in the
report, both for the development of the social security theory in China and for
the further reform and practice of the social security cause in China.

The
social insurance law, passed in October 2010, for the first time established
the basic framework of the social insurance system in the form of legislation,
with the focus on the principles of social insurance, the coverage of various
types of insurance, social insurance treatment projects and conditions of
enjoyment, supervision of social insurance funds, and payment and collection of
various social insurance. The promulgation of the social security law provides
the basic legal basis for the reform of China's social security system, and
realizes the major transformation of the social security system from the
experimental stage to the stereotyped, stable and sustainable development.
Since then, the fruits of reform and development Shared by citizens are bound
to be implemented better and faster.

In
"cover whole people" respect, "social insurance law"
regulation, should bring all unit of choose and employ persons and individual
inside our country territory into the coverage range of social insurance
system. Among them, the basic old-age insurance system and the basic medical
insurance system clearly cover all urban and rural residents. To be specific,
unit of choose and employ persons and its worker ought to attend worker basic
endowment insurance and worker basic medical treatment insurance; Individual
industrial and commercial households without employees, non-full-time employees
who have not participated in social insurance in employing units and other
flexible employees may participate in basic old-age insurance and basic medical
insurance for employees; Rural residents may participate in the new rural
social old-age insurance and the new rural cooperative medical care; Unemployed
urban residents may participate in social old-age insurance for urban residents
and basic medical insurance for urban residents. Rural residents who work in
cities shall participate in social insurance in accordance with law; The
measures for the old-age insurance of civil servants and staff members managed
by referring to the civil servant law shall be stipulated by the state council.
Inductrial injury insurance, unemployment insurance and birth insurance system
ask to cover all unit of choose and employ persons and its worker. Foreigners
working in China shall also refer to this law to participate in China's social
insurance.

In
terms of "overall planning for urban and rural areas", first, the new
rural insurance system was incorporated into the adjustment scope of basic
old-age insurance, and the development space for gradually establishing and
improving the old-age insurance system for urban residents was reserved.
Second, the new rural cooperative medical system was included in the adjustment
of basic medical insurance, and the state council was authorized to formulate
administrative measures. Third, stipulates that rural residents who work in
cities shall, like other workers, participate in social insurance in accordance
with this law. In addition, "social insurance law" made clear the
social insurance problem of the farmer that is expropriated land, emphasize the
farmer that is expropriated land gets employment to unit of choose and employ
persons, ought to attend all 5 social insurance; Those who are unemployed and
become urban residents may participate in social old-age insurance for urban
residents and basic medical insurance for urban residents. Those who continue
to retain their status as rural residents may participate in the new rural
insurance and the new rural cooperative medical insurance.

The
transfer and continuity of basic old-age insurance is not smooth, which has
become a prominent problem restricting the development of social insurance in
China. Because transfer continues hard, caused laborer to join protect
enthusiasm not tall, restrict labor force to cross area flow and laborer
retreat protect wait for a problem. The social security law passed this time
will be transferred into law. Article 19 stipulates: if an individual is
employed across regions as a whole, his basic old-age insurance relationship
shall be transferred with him, and the years of payment shall be calculated
accumulatively; When an individual reaches the statutory retirement age, the basic
pension shall be calculated on a piecework basis and paid uniformly. Specific
measures shall be formulated by the state council. Article 32 provides:
individual crosses as a whole area obtain employment, its concern of primary
medical treatment insurance transfers with him, capture expends fixed number of
year accumulative computation. Such, social insurance concern can follow a
person to go, capture expends fixed number of year to be able to calculate
accumulatively inside countrywide limits, endowment insurance concern transfers
successive formalities more convenient, opened the door of convenient for labor
flow.

Treatment
of insurance of primary medical treatment tries to improve in two respects.
One, to alleviate the problem that the individual pays a lot of medical
treatment cost beforehand, "social insurance law" set cost to settle
accounts directly system. In the cost that ginseng protects personnel to go to
a doctor to produce, ought to be paid by fund of primary medical treatment
insurance part, by orgnaization of social security agency and medical treatment
orgnaization, drug manage an unit to settle accounts directly. At the same
time, the social security department and the health department are required to
establish a settlement system for medical expenses in different places, so as
to facilitate the participants to enjoy treatment. Second, while it is clear
that the medical expenses that should be borne by a third party are not
included in the payment scope of the basic medical insurance fund, the law
stipulates that the medical expenses should be borne by a third party. This
reduces the burden on the patient.

The
social security law improves the collection and payment system and strengthens
the mandatory collection and payment. "Social insurance law" 63rd
regulation: unit of choose and employ persons did not pay social insurance
premium in full amount on time, by social insurance premium collection
orgnaization orders its deadline pay or make up. If unit of choose and employ
persons does not pay social insurance to the worker lawfully, so relevant
orgnaization can transfer social insurance premium directly from account of
deposit of unit of choose and employ persons. Article 86 it is stipulated that
if an employing unit fails to pay social insurance premiums in full and on
time, the social insurance premium collection institution shall order it to pay
or make up the amount within a specified time limit and, starting from the date
of overdue payment, impose an overdue fine of 0.5 ‰ of the total amount on a
daily basis. If he fails to pay within the time limit, the administrative
department concerned shall impose a fine of not less than one time but not more
than three times the amount due. Visible, "social insurance law"
emphasized the obligation of insurance premium of worker society of unit of
choose and employ persons pay, safeguarded the right that beneficiary deserves.

"Social
security law" also made a principled exposition on the supervision of
social insurance funds. Article 6 the state shall exercise strict supervision
over social insurance funds. The state council and the people's governments of
provinces, autonomous regions and municipalities directly under the central
government shall establish and improve the supervision and administration system
of social insurance funds to ensure their safe and effective operation.
People's governments at or above the county level shall take measures to
encourage and support all sectors of society to participate in the supervision
of social insurance funds. It is important to note that this method is also set
up a chapter, make specific provisions on social insurance regulation: the
people's government as a whole the area was established by unit of choose and
employ persons on behalf of, ginseng protect personnel representatives and
trade union representatives, experts, such as social insurance supervision
committee, control, analysis of social insurance fund income and expenses,
management and investment operation, advice and Suggestions for social insurance
work, the implementation of social supervision; The standing committees of the
people's congresses at various levels hear and deliberate the special work
reports of the people's governments at the corresponding levels on the income
and expenditure, management, investment and operation of social insurance
funds, as well as the supervision and inspection of the implementation of this
law.

In
the process of the operation of social security in China, many defects of other
social security systems are derived from the low level of overall planning.
Therefore, how to improve the overall planning level has been the most worthy
of attention in the system construction. Without the improvement of the overall
planning level, the investment mode of the social security fund cannot be
guaranteed, the formation of a unified and open national labor market cannot be
promoted, and the problems of China's vast territory, unbalanced regional
development, eastern support for the west, and urban support for rural areas
cannot be solved.

Around
has given the basic realization of fund of primary endowment insurance to plan
as a whole at the provincial level, "social insurance law" in article
sixty-four of the increase of social insurance plan as a whole level make that
clear: fund of primary endowment insurance to gradually implement the national
plan as a whole, other social insurance funds to gradually implement the
provincial plan as a whole, the specific time, procedures shall be formulated
by the state council. The reason why "gradual implementation" is used
as the rhythm of overall planning to set the tone is largely because China's
regional development is very different. When the level of overall planning is
improved, the interests of different regions will be unbalanced. In fact, this
is also the basic reason for the lower coordination level in the past. The
economic development of developed and underdeveloped regions is very different.
The flow of labor force, especially to developed regions, leads to the serious
imbalance of social security fund. In this case, the higher the level of
overall planning, the lower the enthusiasm of economically developed regions.
It can be seen that the authorization provisions of this system reflect the
short-term avoidance of interest conflicts that are difficult to adjust.

At
present, the main body of social insurance premium collection in China is
social security agency and tax department. The two main bodies of collection
exist at the same time, which to some extent leads to problems in social
security fund management, payment and other links. In particular, it is worth
discussing how the supervision institution of social security fund
transboundary supervision is one of the main bodies of taxation. Concerning
this controversial issue, article 59 of the social insurance law stipulates
that people's governments at or above the county level shall strengthen the
collection of social insurance premiums. Unified collection of social insurance
premiums shall be carried out, and the implementation steps and specific
measures shall be formulated by the state council. It can be seen that the
debate on the collection and payment system will still become the focus of the
reform and improvement of the social insurance system in the future.

In
the process of submitting the draft of the social security law for review, the
issue of whether civil servants and public institution staff with reference to
the management of civil servants should be included in the social insurance
system has always been one of the focus points of disputes. No matter developed
countries or emerging market countries, it has always been the trend of social
security development to implement multi-level old-age security provided by the
state, enterprises and individuals and advocate sharing responsibilities. Under
the current system, making the state fully bear the pension costs of civil
servants and public employees not only increases the financial pressure of our
country, but also is not conducive to improving the self-security consciousness
of this group. Especially in the context of irregular primary income
distribution, only by steadily advancing the reform of the old-age insurance
system of public institutions and civil servants can we enhance social equity
and maintain social stability and harmony. And be in "social insurance
law" the regulation in the 10th: officeholder and the method that consult
officeholder law to manage worker endowment insurance sets by the state
council. Such a regulation shows that the law avoids this urgent problem, which
cannot be called a regret in grasping the opportunity of reform.

At
present, the design and implementation of the social security system in China
have differences and inequalities in identity and region, and lack of unity,
which is not conducive to its function and efficiency. In the reform and
development of China's social security system, we should, in accordance with
the principle of uniformity, construct a unified social security system of
payment standards, treatment payments and administrative supervision.